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Is the WTO a World Tax Organization?: A Primer for WTO Rules for Policy Makers

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  • Michael Daly

Abstract

This paper examines the extent to which World Trade Organization (WTO) rules impinge on policymakers’ freedom to formulate tax policies. It provides an overview of both the economic rationale for WTO rules concerning taxation and the provisions of the main WTO agreements concerning border taxes and internal taxes (direct as well as indirect). It also points out some tax anomalies and inconsistencies in these rules, and how the rules have evolved as a consequence of the interpretation of the WTO agreements by its Dispute Settlement Body and the latter’s rulings in connection with several disputes over taxes affecting trade. As WTO Members will undoubtedly want to avoid having their tax policies successfully challenged in the WTO, the paper provides some guidance concerning the design of tax policy.

Suggested Citation

  • Michael Daly, 2016. "Is the WTO a World Tax Organization?: A Primer for WTO Rules for Policy Makers," IMF Technical Notes and Manuals 2016/003, International Monetary Fund.
    • Handle: RePEc:imf:imftnm:2016/003
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    Cited by:

    1. Woodgate, Ryan, 2021. "Multinational corporations and commercialised states: Can state aid serve as the basis for an FDI-driven growth strategy?," IPE Working Papers 161/2021, Berlin School of Economics and Law, Institute for International Political Economy (IPE).
    2. Morgane Larnder-Besner & Julien Tremblay-Gravel & Allison Christians, 2020. "Funding Pandemic Prevention: Proposal for a Meat and Wild Animal Tax," Sustainability, MDPI, vol. 12(21), pages 1-12, October.
    3. Lijun Zhao & Angelina Karaivanova & Pengfei Zhang, 2021. "The Complementary Role of the WTO in the Enhancement of the Base Erosion and Profit Shifting Project," World, MDPI, vol. 2(2), pages 1-28, May.

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